-, HARIYANDI (2016) PERLAKUAN AKUNTANSI ATAS ASET TETAP BERWUJUD PADA PT FARIZD CIPTA MEDIKA PALEMBANG. Other thesis, POLITEKNIK NEGERI SRIWIJAYA.
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Abstract
This final report aims to determine how the accounting treatment of fixed assets in PT FarizdCiptaMedika Palembang. Author collected data by field observation, interviews and literature study. The data used in analyzing the problems the list of fixed assets, income statement and balance sheet for 2013,2014 and 2015. The author found problems was an error in finding the cost of fixed asset of a company that did not include others cost in recognition of the acquisition of fixed asset and depreciation loading error in calculation that take into account depreciation of one full year without taking into account the actual time, periods or no attention to the month of acquisition transactions the use of fixed asset. To correct the existing problems should be being recognizing the cost of fixed asset and depreciation of loading in accordance with Financial Accounting Standards Entity without Public Accountability (FAS EWPA)
Item Type: | Thesis (Other) |
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Uncontrolled Keywords: | Perlakuan, Harga Perolehan Aset Tetap, Beban Penyusutan Aset Tetap, Akumulasi Penyusutan Aset Tetap |
Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
Divisions: | Accounting > Undergraduate Theses |
Depositing User: | Mrs Trisni Handayani |
Date Deposited: | 16 Mar 2017 02:05 |
Last Modified: | 16 Mar 2017 02:05 |
URI: | http://eprints.polsri.ac.id/id/eprint/3346 |
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